UNITED STATES v. CIRAMI

No. 1057, Docket 77-6021.

563 F.2d 26 (1977)

UNITED STATES of America, Plaintiff-Appellee, v. Salvatore CIRAMI et al., Defendants, Salvatore Cirami & Margaret Cirami, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided September 1, 1977.


Attorney(s) appearing for the Case

David English Carmack, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D.C., David G. Trager, U.S. Atty., E.D.N.Y., Brooklyn, N.Y., of counsel), for plaintiff-appellee.

Wallace Musoff, New York City (Wagman, Cannon, Musoff & Gallop, P. C., New York City, Barry D. Gordon, New York City, of counsel), for defendants-appellants.

Before WATERMAN and GURFEIN, Circuit Judges, and BLUMENFELD, District Judge.


WATERMAN, Circuit Judge:

Salvatore and Margaret Cirami appeal from an order denying their second motion, made pursuant to Rule 60(b)(6) of the Federal Rules of Civil Procedure, to vacate a final judgment of the United States District Court for the Eastern District of New York entered against them in a suit for unpaid taxes. The precise nature of the government's tax claim is set forth in our earlier opinion in this case affirming the denial of the Ciramis' first Rule...

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